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Arbon Company has three service departments and two operating departments. Selected data concerning the ve departments are presented below: Service Departments Operating Departments Equipment Administrative Janitorial Maintenance Prep Finishing Total Costs $ 54,000 $ 67,800 $ 36,000 $256,100 $498,600 $942,500 Number of employees 80 60 240 600 300 1,280 Square metres of space occupied 300 1,200 1,000 2,000 7,000 11,500 Machine-hours 10,000 30,000 40,000 The company allocates service department costs by the step-down method in the following order: Administrative (number of employees), Janitorial (space occupied). and Equipment Maintenance (machine-hours). Required: Assuming that the company uses the direct method rather than the stepdown method to allocate service department costs, how much overhead cost would be assigned to each operating department? (Negative amounts should be indicated by a minus sign.) Departmental costs before allocations Allocations: Administrative Janitorial Equipment maintenance Total costs after allocation